TaxGuyBill
Level 15

If they both try to claim the child, the person with the highest AGI would 'win'.

However, they DO have the option for him to not claim the child, and your client could claim the child.   However, the higher income person would lose Head of Household.

As I mentioned before, if the other person is claiming the child, why are you entering the child AT ALL on your client's tax return?

 

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